https://www.taxtmi.com/caselaws?id=88215 Outer containers used to carry goods already packed in drums and gunny-covered packages were not themselves "packages" liable to confiscation under Customs law. The tribunal applied the ordinary meaning of package and held that the relevant packages were the goods-bearing drums and coverings, not the external containers, so confiscation under Section 118 was unsustainable. The goods were also not shown to be concealed or packed to obscure them from view, so Section 119 did not apply. Confiscation was therefore not justified on either ground and was set aside in favour of the appellant. en-us Fri, 11 Oct 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88215 Outer containers used to carry goods already packed in drums and gunny-covered packages were not themselves "packages" liable to confiscation under Customs law. The tribunal applied the ordinary meaning of package and held that the relevant packages were the goods-bearing drums and coverings, not the external containers, so confiscation under Section 118 was unsustainable. The goods were also not shown to be concealed or packed to obscure them from view, so Section 119 did not apply. Confiscation was therefore not justified on either ground and was set aside in favour of the appellant. Case-Laws Customs Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88215